August 2025 - 63 articles
This study investigates the impact of countries’ fundamental risk on the speed of adjustment (SOA) towards firms’ target capital structures. Using a dataset comprising 17,747 non-financial firms from 44 countries, this study finds that a...
This study examines the impact of environmental, social, and governance (ESG) practices on green innovation and financial performance among 174 publicly listed firms across ASEAN countries over the period from 2019 to 2023. Utilizing an unbalanced pa...
The Sharia Supervisory Board (SSB) and the Audit Committee (AC) are crucial components of Good Corporate Governance (GCG) in Islamic banks. This study investigates the moderating role of SSB conflicts of interest arising from cross-membership in vari...
Research on corporate failure prediction is focused on increasing the model’s statistical accuracy, most recently via the introduction of a variety of machine learning (ML)-based models, often overlooking the practical appeal and potential adop...
This study examines the impact of overall Environmental, Social, and Governance (ESG) performance and its pillars on the default probability of Australian-listed firms. Using a panel dataset spanning 2014 to 2022 and applying the Generalized Method o...
This study investigated how specific sustainability topics disclosed in standalone sustainability reports influence firm value and whether third-party assurance moderates this relationship. Drawing on signaling, agency, stakeholder, and legitimacy th...
Energy raw materials are the basis of the economic system. From this emerges the need to examine in more detail how various uncertainty indices interact with the dynamic of spillover connectedness among energy markets. The TVP-VAR model is used to in...
Although it is generally accepted that economic freedom stimulates economic growth, its effects in transitional economies are still up for debate. More empirical research is needed to examine the long-term effects of economic freedom on growth in the...
This study investigates the contributions of five key sectors—insurance, materials, utilities, real estate, and transport—to the financial markets of six Gulf Cooperation Council (GCC) countries from 2004 to 2023. Grounded in the Sectoral...
This paper presents a novel framework for valuing ESG-based collaborative synergies in cross-border mergers and acquisitions (M&A) using a real options approach, with a specific application to L’Oréal’s acquisition of Aesop. Th...
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